问题如下图：
选项：
A. 
B. 
C. 
老师能具体解释下a为什么不选吗 解释：
Olive_品职助教 · 2020年02月16日
嗨，爱思考的PZer你好：
revaluation model的FV涨跌并不是NEVER计入损益表的，而是要分情况讨论。
Reading 26 Long-Lived Assets视频“ Revaluation model ”老师讲解的非常详细，你如果听完视频还有不明白的地方我们再来讨论吧~
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欢欢 · 2021年10月04日
Revaluation model的gain确实是放在里子里，也就是计入OCI的呀？A选项说的也是the increased fair value，按照题干意思也是gain，为什么不选A呢？
Kiko_品职助教 · 2021年10月04日
嗨，努力学习的PZer你好：
首先计入OCI，并不是A选项说的regard as a profit。A选项的意思是增加的value永远不会被计入作为profit损益表，这句话是错的。
1.如果是gain，就直接把gain直接放入oci。
2.如果先loss再gain，要先把I/S里面的loss填平，再把剩余部分的gain计入oci。老师上课也举了例子，1000-800，loss在i/s记200，第二年从800-1200，要先在i/s里加回来200，然后再在oci计入200
----------------------------------------------加油吧，让我们一起遇见更好的自己！
NO.PZ2018062004000165问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.没看懂答案是什么意思
NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. fair value 大于 carry value 放在O属于equity B没问题，但A为什么不对
NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 什么情况下revaluation的值不能超过账面值？
NO.PZ2018062004000165 问题如下 Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement? A.It is inappropriate, the increasefair value shoulnever regara profit. B.It is inappropriate, the revaluation shoulrecorin equity. C.It is appropriate. B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. 老师能否一下B
NO.PZ2018062004000165问题如下Company M follows IFRS anuses the revaluation mol to recorits long-liveassets. It cost $100,000 of the company to purchase equipment in 2014, unexpectey, in 2015 the equipment ha fair value of $102,000. Is it appropriate for company M to show a profit in its financistatement?A.It is inappropriate, the increasefair value shoulnever regara profit.B.It is inappropriate, the revaluation shoulrecorin equity.C.It is appropriate.B is correct. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly. The increasefair value cregarprofit baseon IFRS, but only when the inticasset hbeen recognizein the income statement previously. In the given contion, the revaluation shoulrecorin equity rectly.它说增加的FV可以被当作profit，但仅限于同样的资产已经出现在损益表里？没明白，可以下吗？这个应该放在OCI里，怎么能regarprofit